The following cost data pertain to the operations of Swestka Department Stores, Inc., for the month of July.

Corporate headquarters building lease	$81,600
Cosmetics Department sales commissions--Northridge Store	$5,580
Corporate legal office salaries	$62,700
Store manager's salary-Northridge Store	$13,400
Heating-Northridge Store	$13,200
Cosmetics Department cost of sales--Northridge Store	$38,500
Central warehouse lease cost	$13,600
Store security-Northridge Store	$17,300
Cosmetics Department manager's salary--Northridge Store	$4,870

The Northridge Store is just one of many stores owned and operated by the company. The Cosmetics Department is one of many departments at the Northridge Store. The central warehouse serves all of the company's stores.

What is the total amount of the costs listed above that are direct costs of the Cosmetics Department?

$97,920

$38,500

$44,080

$48,950